Everton are ready to up their offer for Watford boss Marco Silva.
The Sun says the Blues are ready to make a third bid for Silva.
The desperate Toffees will offer £12million compensation after failing to land the Portuguese chief for £8.5m or £10m.
Silva, 40, has only been in charge for a dozen games but Watford owner Gino Pozzo is determined not to lose a manager mid-season.
Silva, however, has refused to commit himself to the Hornets.
And he is said to be keen to speak to Everton, who axed Ronald Koeman almost four weeks ago.